​1.LMW Co​mpany is allowed to re-import finished good that has been exported for repairing. LMW Company shall submit an application using the format as per Appendix R1 to obtain approval from the State Director of Customs / Zone Operations Director:​ ​
​​1.1​to store imported goods for re-processing or repairing at the approved premise: and
​​1.2​to receive the reimported finished goods into the LMW premise for repairing. Import duty exemption can be claimed under Item 47, Customs Duties (Exemption) Order 2017 and no sales tax will be levied subject to the provisions under Section 57 (a) (i) of the Sales Tax Act 2018.
​2.LMW Company shall prepare and maintain records on goods repaired or re-processed for inspection and monitoring by senior officers of customs.​ ​
​3.The application should be submitted to Industrial Section only. The submission to Internal Tax Division through the MySST system is not required.​​ ​